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How To Do Amended Tax Return

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How To Do Amended Tax Return

How to do amended tax return Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. How to do amended tax return Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. How to do amended tax return Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. How to do amended tax return Table of Contents 1. How to do amended tax return   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. How to do amended tax return Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. How to do amended tax return   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. How to do amended tax return Divorcio y nuevo matrimonio. How to do amended tax return Matrimonios anulados. How to do amended tax return Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. How to do amended tax return Personas consideradas casadas. How to do amended tax return Matrimonio del mismo sexo. How to do amended tax return Cónyuge fallecido durante el año. How to do amended tax return Personas casadas que viven separadas. How to do amended tax return Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. How to do amended tax return   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. How to do amended tax return Número de identificación personal del contribuyente del Servicio de Impuestos Internos. How to do amended tax return Números de identificación del contribuyente en proceso de adopción. How to do amended tax return 4. How to do amended tax return   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications
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Free Tax Return Preparation for Qualifying Taxpayers

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $52,000 or less, persons with disabilities, the elderly and limited English speaking taxpayers who need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

In addition to VITA, the Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.

Find a VITA or TCE Site Near You

VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations across the country. To locate the nearest VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887.

At select tax sites, taxpayers also have an option to prepare their own basic federal and state tax return for free using Web-based tax preparation software with an IRS-certified volunteer to help guide you through the process. This option is only available at locations that list “Self-Prep” in the site listing.

Please note that when using the locator tool, you will exit IRS.gov and open Google Maps if you need directions to a specific location.

Find an AARP TCE Tax-Aide Site Near You

A majority of the TCE sites are operated by the AARP Foundation’s Tax Aide program. To locate the nearest AARP TCE Tax-Aide site between January and April use the AARP Site Locator Tool or call 888-227-7669.

Before going to a VITA or TCE site, check out the What to Bring page to ensure you have all the required documents and information our volunteers will need to help you. 

Page Last Reviewed or Updated: 25-Mar-2014

The How To Do Amended Tax Return

How to do amended tax return 3. How to do amended tax return   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. How to do amended tax return Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. How to do amended tax return Also take credit for the estimated tax you paid for 2013. How to do amended tax return These credits are subtracted from your total tax. How to do amended tax return Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. How to do amended tax return If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. How to do amended tax return Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. How to do amended tax return Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. How to do amended tax return Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. How to do amended tax return Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. How to do amended tax return You should receive a separate Form W-2 from each employer you worked for. How to do amended tax return If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. How to do amended tax return However, your employer must provide or send it to you by January 31, 2014. How to do amended tax return If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. How to do amended tax return If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. How to do amended tax return If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. How to do amended tax return The phone number for the IRS is listed in chapter 5. How to do amended tax return You will be asked for the following information. How to do amended tax return Your name, address, city and state, zip code, and social security number. How to do amended tax return Your employer's name, address, city, state, zip code, and the employer's identification number (if known). How to do amended tax return An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. How to do amended tax return The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. How to do amended tax return Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. How to do amended tax return Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. How to do amended tax return In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. How to do amended tax return Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. How to do amended tax return If you file a paper tax return, attach Copy B of Form W-2 to your return. How to do amended tax return Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. How to do amended tax return If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. How to do amended tax return Report the amounts you won on line 21 of Form 1040. How to do amended tax return Take credit for the tax withheld on line 62 of Form 1040. How to do amended tax return If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. How to do amended tax return Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. How to do amended tax return However, you cannot deduct more than the gambling winnings you report on Form 1040. How to do amended tax return File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. How to do amended tax return The 1099 Series Most forms in the 1099 series are not filed with your return. How to do amended tax return In general, these forms should be furnished to you by January 31, 2014. How to do amended tax return Unless instructed to file any of these forms with your return, keep them for your records. How to do amended tax return There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to do amended tax return ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. How to do amended tax return If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. How to do amended tax return See the instructions to these forms for details. How to do amended tax return Reporting your withholding. How to do amended tax return   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. How to do amended tax return Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. How to do amended tax return Form 1099-R. How to do amended tax return   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. How to do amended tax return Do not attach any other Form 1099. How to do amended tax return Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. How to do amended tax return Call the telephone number or write to the address given for the payer on the form. How to do amended tax return The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. How to do amended tax return A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. How to do amended tax return In certain situations, you will receive two forms in place of the original incorrect form. How to do amended tax return This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). How to do amended tax return One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. How to do amended tax return This form will have an “X” in the “CORRECTED” box at the top of the form. How to do amended tax return The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). How to do amended tax return Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. How to do amended tax return S. How to do amended tax return Individual Income Tax Return. How to do amended tax return Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. How to do amended tax return Do not include any amount withheld from your spouse's income. How to do amended tax return However, different rules may apply if you live in a community property state. How to do amended tax return Community property states. How to do amended tax return   The following are community property states. How to do amended tax return Arizona. How to do amended tax return California. How to do amended tax return Idaho. How to do amended tax return Louisiana. How to do amended tax return Nevada. How to do amended tax return New Mexico. How to do amended tax return Texas. How to do amended tax return Washington. How to do amended tax return Wisconsin. How to do amended tax return Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. How to do amended tax return If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. How to do amended tax return If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. How to do amended tax return   For more information on these rules, and some exceptions, see Publication 555, Community Property. How to do amended tax return Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. How to do amended tax return Fiscal year withholding. How to do amended tax return    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. How to do amended tax return You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. How to do amended tax return You will be able to claim credit for that withholding on your return for your next fiscal year. How to do amended tax return   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. How to do amended tax return   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. How to do amended tax return Add to that the income you received during the rest of your fiscal year. How to do amended tax return Example. How to do amended tax return Miles Hanson files his return for a fiscal year ending June 30, 2013. How to do amended tax return In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. How to do amended tax return His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. How to do amended tax return See Table 3-1 . How to do amended tax return On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. How to do amended tax return However, he takes credit for all $3,380 that was withheld during 2012. How to do amended tax return On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. How to do amended tax return On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. How to do amended tax return Table 3-1. How to do amended tax return Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. How to do amended tax return  2Calendar year (January 1 – December 31). How to do amended tax return   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. How to do amended tax return   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. How to do amended tax return Backup withholding. How to do amended tax return   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. How to do amended tax return Example. How to do amended tax return Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). How to do amended tax return Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. How to do amended tax return Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. How to do amended tax return Include any overpayment from 2012 that you had credited to your 2013 estimated tax. How to do amended tax return You must use Form 1040 or Form 1040A if you paid estimated tax. How to do amended tax return You cannot file Form 1040EZ. How to do amended tax return If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. How to do amended tax return , from the fiduciary. How to do amended tax return If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). How to do amended tax return On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. How to do amended tax return However, do not include this amount in the total on line 37. How to do amended tax return Instead, enter the amount on Form 1040, line 63. How to do amended tax return This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. How to do amended tax return Name changed. How to do amended tax return   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. How to do amended tax return  The statement should cover payments you made jointly with your spouse as well as any you made separately. How to do amended tax return   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. How to do amended tax return This prevents delays in processing your return and issuing refunds. How to do amended tax return It also safeguards your future social security benefits. How to do amended tax return For more information, call the Social Security Administration at 1-800-772-1213. How to do amended tax return Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. How to do amended tax return If you made joint estimated tax payments, you must decide how to divide the payments between your returns. How to do amended tax return One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. How to do amended tax return If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. How to do amended tax return Example. How to do amended tax return James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. How to do amended tax return They file separate 2013 Forms 1040. How to do amended tax return James' tax is $4,000 and Evelyn's is $1,000. How to do amended tax return If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. How to do amended tax return Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). How to do amended tax return The balance, $600 (20% of $3,000), is Evelyn's share. How to do amended tax return Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. How to do amended tax return If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. How to do amended tax return See Example earlier under Separate Returns. How to do amended tax return If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. How to do amended tax return If you divorced and remarried in 2013, enter your present spouse's SSN in that space. How to do amended tax return Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. How to do amended tax return Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. How to do amended tax return In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. How to do amended tax return If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. How to do amended tax return Two or more employers. How to do amended tax return   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. How to do amended tax return You may be able to claim the excess as a credit against your income tax when you file your return. How to do amended tax return Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. How to do amended tax return Figure the excess withholding on the appropriate worksheet. How to do amended tax return    Table 3-2. How to do amended tax return Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. How to do amended tax return 2% $7,049. How to do amended tax return 40 Tier 1 RRTA $113,700 6. How to do amended tax return 2% $7,049. How to do amended tax return 40 Tier 2 RRTA $84,300 4. How to do amended tax return 4% $3,709. How to do amended tax return 20 Joint returns. How to do amended tax return   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. How to do amended tax return Note. How to do amended tax return All wages are subject to Medicare tax withholding. How to do amended tax return Employer's error. How to do amended tax return   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. How to do amended tax return If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. How to do amended tax return File a claim for refund using Form 843, Claim for Refund and Request for Abatement. How to do amended tax return Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. How to do amended tax return Note. How to do amended tax return If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. How to do amended tax return Where to claim credit for excess social security withholding. How to do amended tax return   If you file Form 1040, enter the excess on line 69. How to do amended tax return   If you file Form 1040A, include the excess in the total on line 41. How to do amended tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. How to do amended tax return   You cannot claim excess social security tax withholding on Form 1040EZ. How to do amended tax return Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. How to do amended tax return Where to claim credit for excess tier 1 RRTA withholding. How to do amended tax return   If you file Form 1040, enter the excess on line 69. How to do amended tax return   If you file Form 1040A, include the excess in the total on line 41. How to do amended tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. How to do amended tax return   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. How to do amended tax return How to claim refund of excess tier 2 RRTA. How to do amended tax return   To claim a refund of tier 2 tax, use Form 843. How to do amended tax return Be sure to attach a copy of all of your Forms W-2. How to do amended tax return   See Worksheet 3-3 and the Instructions for Form 843, for more details. How to do amended tax return Worksheet 3-1. How to do amended tax return Excess Social Security—Nonrailroad Employees 1. How to do amended tax return Add all social security tax withheld (but not more than  $7,049. How to do amended tax return 40 for each employer). How to do amended tax return This tax should be shown  in box 4 of your Forms W-2. How to do amended tax return Enter the total here 1. How to do amended tax return   2. How to do amended tax return Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. How to do amended tax return   3. How to do amended tax return Add lines 1 and 2. How to do amended tax return If $7,049. How to do amended tax return 40 or less, stop here. How to do amended tax return You cannot claim the credit 3. How to do amended tax return   4. How to do amended tax return Social security limit 4. How to do amended tax return $7,049. How to do amended tax return 40 5. How to do amended tax return Excess. How to do amended tax return Subtract line 4 from line 3 5. How to do amended tax return   Worksheet 3-2. How to do amended tax return Excess Social Security and Tier 1 RRTA—Railroad Employees 1. How to do amended tax return Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. How to do amended tax return 40 for each employer). How to do amended tax return Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. How to do amended tax return Enter the total here 1. How to do amended tax return   2. How to do amended tax return Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. How to do amended tax return   3. How to do amended tax return Add lines 1 and 2. How to do amended tax return If $7,049. How to do amended tax return 40 or less, stop here. How to do amended tax return You cannot claim the credit 3. How to do amended tax return   4. How to do amended tax return Social security and tier 1 RRTA tax limit 4. How to do amended tax return $7,049. How to do amended tax return 40 5. How to do amended tax return Excess. How to do amended tax return Subtract line 4 from line 3 5. How to do amended tax return   Worksheet 3-3. How to do amended tax return Excess Tier 2 RRTA—Railroad Employees 1. How to do amended tax return Add all tier 2 RRTA tax withheld (but not more than $3,709. How to do amended tax return 20 for each employer). How to do amended tax return Box 14 of your Forms W-2 should show tier 2 RRTA tax. How to do amended tax return Enter the total here 1. How to do amended tax return   2. How to do amended tax return Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. How to do amended tax return   3. How to do amended tax return Add lines 1 and 2. How to do amended tax return If $3,709. How to do amended tax return 20 or less, stop here. How to do amended tax return You cannot claim the credit. How to do amended tax return 3. How to do amended tax return   4. How to do amended tax return Tier 2 RRTA tax limit 4. How to do amended tax return $3,709. How to do amended tax return 20 5. How to do amended tax return Excess. How to do amended tax return Subtract line 4 from line 3. How to do amended tax return 5. How to do amended tax return   Prev  Up  Next   Home   More Online Publications